Audit of CRS" PL-480 Title II program in the Philippines

480 Title II program in the Philippines administered by Catholic Relief Services (CRS) generally complied with A.I.D. rules and regulations. However, CRS needed to improve and strengthen its beneficiary targeting, distribution center storage, operational planning and recordkeeping, program publicity, and review of charges for incidental expenses for maritime commodity losses. CRS had an adequate commodity call forward system, a delivery order system to direct commodities to distribution centers, and a system to identify inland claims. CRS, through the cooperating host government agencies, had also adopted a beneficiary identification system. Internal controls and accounting records needed improvement but, overall, were adequate. The audit found, however, that the target level in some areas was not being reached and in other areas commodities were being distributed to persons outside the target group. Objectives and benchmark indicators to measure achievement of program purposes were not defined in the operations plan, recordkeeping at the implementor level was incomplete, program publicity had not been adequate, and storage facilities were not adequate at the distribution centers. (Author abstract)